Search results for: Farhad Mashayekhi

Authors: Roudabeh Vakil Monfared, Farhad Mashayekhi

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Breast cancer is the most common malignancy type among women with about 1 million new cases each year. The immune system plays an important role in the breast cancer development. OX40L (also known as TNFSF4), a membrane protein, which is a member of the tumor necrosis factor super family binds to its receptor OX40 and this co-stimulation has a crucial role in T-cell proliferation, survival and cytokine release. Due to the importance of the T-cells in anti-tumor activities of OX40L we studied the association of rs3850641 (T→C) polymorphism of OX40L gene with breast cancer. The study included 123 women with breast cancer and 126 healthy volunteers with no signs of cancer. Genomic DNA was extracted from blood leucocytes. Genotype and allele frequencies were determined in patients and control cases with the method of polymerase chain reaction-restriction fragment length polymorphism (PCR-RFLP) and the analysis was performed by Med Calc. The prevalence of genotype frequencies of TT, CT and CC were 60.9%, 30.08% and 8.9 % in patients with breast cancer and 74.6 %, 18.25 % and 7.14 % in healthy volunteers while the T and C allelic frequency was 76.01% and 23.98 % in patients and 83.73% and 16.26% in healthy controls. Respectively Statistical analysis has shown no significant difference from the comparison of either genotype (P=0.06). According to these results, the rs3850641 SNP has no association with the susceptibility of breast cancer in a population in northern Iran. However, further studies in larger populations including other genetic and environmental factors are required to achieve conclusion.

Keywords: OX40L, gene, polymorphism, breast cancer

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Authors: Bita Mashayekhi, Mohammad Ara

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The purpose of this study is to provide some empirical evidence about implementing Activity-Based Costing (ABC) in the hospitality industry in Iran. For this purpose, we consider the Tabriz International Hotel as our sample hotel and then gather the relevant data from its cost accounting system in 2012. Then, we use ABC as our costing method and compare the cost of each service unit with that cost which had been extracted for the traditional costing method. The results show a different cost per unit for two methods. Also, because of its more precise and detailed provided information, an ABC system facilitates the decision-making process for managers on decisions related to profitability analysis, budgeting, pricing, and so on.

Keywords: Activity-Based Costing (ABC), activity, cost driver, hospitality industry

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Authors: Bita Mashayekhi, Hamid Kalhornia

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One of the most important roles of financial reporting is improving the firms’ investment decisions; however, there is not much supporting evidence for this claim in emerging markets like Iran. In this study, the effect of financial reporting transparency in investment efficiency of Iranian firms has been investigated. In order to do this, 336 listed companies on Tehran Stock Exchange (TSE) has been selected for time period 2012 to 2015 as research sample. For testing our main hypothesis, we classified sample firms into two groups based on their deviation from expected investment: under-investment and over-investment cases. The results indicate that there is positive significant relationship between financial transparency and investment efficiency. In the other words, transparency can mitigate both underinvestment and overinvestment situations.

Keywords: corporate governance, disclosure, investment decisions, investment efficiency, transparency

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Authors: Bita Mashayekhi, Farzaneh Jalali, Alemeh Yazdanian

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This study contributes to identifying the corporate governance indices in previous researches by using content analysis on relevant papers published in 20 top accounting journals according to Google Scholar ranking, dated from 1990 to 2016. For this purpose, 65 papers are scrutinized deeply, and the concepts of corporate governance are coded and categorized. Then extracted indices are clustered into 10 and 51 categories and subcategories, respectively; and their frequencies are determined. Results show that the board of directors’ characteristics is employed more frequently in reviewed papers, and the board of directors’ independency is the most frequent index within the 97 percent of our sample. Duality, board size, and ownership structure have more frequencies in comparison with other extracted corporate governance indices.

Keywords: corporate governance, content analysis, corporate governance index, top accounting journals

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Authors: Bita Mashayekhi, Zeynab Lotfi Aghel

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The determinants of Earnings Response Coefficient (ERC), including firm size, earnings growth, and earnings persistence are studied in this research. These determinants are supposed to be moderator variables that affect ERC and Return Response Coefficient. The research sample contains 82 Iranian listed companies in Tehran Stock Exchange (TSE) from 2001 to 2012. Gathered data have been processed by EVIEWS Software. Results show a significant positive relation between firm size and ERC, and also between earnings growth and ERC; however, there is no significant relation between earnings persistence and ERC. Also, the results show that ERC will be increased by firm size and earnings growth, but there is no relation between earnings persistence and ERC.

Keywords: earnings response coefficient (ERC), return response coefficient (RRC), firm size, earnings growth, earnings persistence

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Authors: Bita Mashayekhi, Amin Jahangard, Milad Samavat, Saeid Homayoun

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In the modern competitive business environment, one cannot overstate the importance of corporate social responsibility. The controversial link between the social and financial performance of firms has become a topic of interest for scholars. Hence, this study examines the social and financial performance link by taking into account the mediating role of innovation performance. We conducted the Covariance-based Structural Equation Modeling (CB-SEM) method on an international sample of firms provided by the ASSET4 database. In this research, to explore the black box of the social and financial performance relationship, we first examined the effect of social performance separately on financial performance and innovation; then, we measured the mediation role of innovation in the social and financial performance link. While our results indicate the positive effect of social performance on financial performance and innovation, we cannot document the positive mediating role of innovation. This possibly relates to the long-term nature of benefits from investments in innovation.

Keywords: ESG, financial performance, innovation, social performance, structural equation modeling

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Authors: Rasim Alguliev, Farhad Yusifov

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Considering the international experience, conceptual and architectural principles of forming of electron government are researched and some suggestions were made. The assessment of monitoring of forming processes of electron government, intellectual analysis of web-resources, provision of information security, electron democracy problems were researched, conceptual approaches were suggested. By taking into consideration main principles of electron government theory, important research directions were specified.

Keywords: electron government, public administration, information security, web-analytics, social networks, data mining

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Authors: Bita Mashayekhi, Azadeh Maddahi, Arash Tahriri

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The purpose of this paper is developing a model for audit quality, with regard to the contextual and environmental attributes of the audit profession in Iran. For this purpose, using an exploratory approach, and because of the special attributes of the auditing profession in Iran in terms of the legal environment, regulatory and supervisory mechanisms, audit firms size, and etc., we used grounded theory approach as a qualitative research method. Therefore, we got the opinions of the experts in the auditing and capital market areas through unstructured interviews. As a result, the authors revealed the determinants of audit quality, and by using these determinants, developed an Integrated Audit Quality Model, including causal conditions, intervening conditions, context, as well as action strategies related to AQ and their consequences. In this research, audit quality is studied using a systemic approach. According to this approach, the quality of inputs, processes, and outputs of auditing determines the quality of auditing, therefore, the quality of all different parts of this system is considered.

Keywords: audit quality, integrated audit quality model, demand for audit service, supply of audit, grounded theory

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Authors: Bita Mashayekhi, Marjan Fayyazi, Parisa Sefati

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Audit quality is a popular topic in accounting and auditing research because recent decades’ financial crises reduce the reliability of financial reports to public investors and cause significant doubt about the audit profession. Therefore, doing research to identify effective factors in improving audit quality is necessary for bringing back public investors’ trust to financial statements as well as audit reports. In this study, we explore the relationship between audit rotation and audit quality. For this purpose, we employ the Duff (2009) model of audit quality to measure audit quality and use a questionnaire survey of 27 audit service quality attributes. Our results show that there is a negative relationship between auditor’s rotation and audit quality as we consider the auditor’s reputation, capability, assurance, experience, and responsiveness as surrogates for audit quality. There is no evidence for verifying a same relationship when we use the auditor’s independence and expertise for measuring audit quality.

Keywords: audit quality, auditor’s rotation, reputation, capability, assurance, experience, responsiveness, independence, expertise

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Authors: Mohammad Javad Mollakazemi, Farhad Asadi, Aref Ghafouri

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In this paper, we considered and applied parametric modeling for some experimental data of dynamical system. In this study, we investigated the different distribution of output measurement from some dynamical systems. Also, with variance processing in experimental data we obtained the region of nonlinearity in experimental data and then identification of output section is applied in different situation and data distribution. Finally, the effect of the spanning the measurement such as variance to identification and limitation of this approach is explained.

Keywords: Gaussian process, nonlinearity distribution, particle filter, system identification

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Authors: Mohammad Javad Mollakazemi, Farhad Asadi, Aref Ghafouri

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Performance of different filtering approaches depends on modeling of dynamical system and algorithm structure. For modeling and smoothing the data the evaluation of posterior distribution in different filtering approach should be chosen carefully. In this paper different filtering approaches like filter KALMAN, EKF, UKF, EKS and smoother RTS is simulated in some trajectory tracking of path and accuracy and limitation of these approaches are explained. Then probability of model with different filters is compered and finally the effect of the noise variance to estimation is described with simulations results.

Keywords: Gaussian approximation, Kalman smoother, parameter estimation, noise variance

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Authors: Nasim Karami Mal Amiri, Farhad Razm Azma

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Parts of consumer involvement in regards to one product are related to advertisement strategies. Different consumer involvement has different answers to the effectiveness of advertisement. This study has divided the market considering the characteristics and relationship between consumer involvement and the effectiveness of advertisement. The results of this study show consumer involvement which does affect parts of marketing. A positive and direct relationship among consumer involvement and the eventual effectiveness of advertisement has been shown. A great amount of consumer involvement is directly related to advertisement effectiveness. Therefore, consumer involvement is a critical factor in advertisement strategies.

Keywords: consumer involvement, advertisement effectiveness, strategy, effective marketing

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Authors: Hamed Alipour-Banaei, Farhad Mehdizadeh

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We report the design and characterization of ultra high quality factor filter based on one-dimensional photonic-crystal Thue-Morse sequence structure. The behavior of aperiodic array of photonic crystal structure is numerically investigated and we show that by changing the angle of incident wave, desired wavelengths could be tuned and a tunable filter is realized. Also it is shown that high quality factor filter be achieved in the telecommunication window around 1550 nm, with a device based on Thue-Morse structure. Simulation results show that the proposed structure has a quality factor more than 100000 and it is suitable for DWDM communication applications.

Keywords: Thue-Morse, filter, quality factor, photonic

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Authors: Mohammad Javad Mollakazemi, Farhad Asadi

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In this paper a real-time obstacle avoidance approach for both autonomous and non-autonomous dynamical systems (DS) is presented. In this approach the original dynamics of the controller which allow us to determine safety margin can be modulated. Different common types of DS increase the robot’s reactiveness in the face of uncertainty in the localization of the obstacle especially when robot moves very fast in changeable complex environments. The method is validated by simulation and influence of different autonomous and non-autonomous DS such as important characteristics of limit cycles and unstable DS. Furthermore, the position of different obstacles in complex environment is explained. Finally, the verification of avoidance trajectories is described through different parameters such as safety factor.

Keywords: limit cycles, nonlinear dynamical system, real time obstacle avoidance, safety margin

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Authors: Farhad Aalizadeh, Ali Moosavi

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When a blood vessel is injured, the cells of your blood bond together to form a blood clot. The blood clot helps you stop bleeding. Blood clots are made of a combination of blood cells, platelets(small sticky cells that speed up the clot-making process), and fibrin (protein that forms a thread-like mesh to trap cells). Doctors call this kind of blood clot a “thrombus.”We study the effects of different parameters on the deposition of Nanoparticles on the surface of a bump in the blood vessels by the magnetic field. The Maxwell and the flow equations are solved for this purpose. It is assumed that the blood is non-Newtonian and the number of particles has been considered enough to rely on the results statistically. Using MHD and its property it is possible to control the flow velocity, remove the fouling on the walls and return the system to its original form.

Keywords: MHD, fouling, in-vivo, blood clots, simulation

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Authors: Farhad Ghasemi

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Along with transforming the international system into a complex and chaotic system, the fundamental question arises: how can deterrence be reconstructed conceptually and theoretically in this system model? The deterrence system is much more complex today than it was seven decades ago. This article suggests that the perception of deterrence as a linear system is a fundamental mistake because it does not consider the new dynamics of the international system, including network power dynamics. The author aims to improve this point by focusing on complexity and chaos theories, especially their nonlinearity and cascading failure principles. This article proposes that the perception of deterrence as a linear system is a fundamental mistake, as the new dynamics of the surrounding international system do not take into account. The author recognizes deterrence as a nonlinear system and introduces it as a concept in strategic studies.

Keywords: complexity, international system, deterrence, linear deterrence, nonlinear deterrence

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Authors: Muhammad Farhad Hosen

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This article examines the sustainability of offshore petroleum resource extraction and management in Bangladesh, focusing on international and regional frameworks. The analysis includes international conventions such as UNCLOS, IMO regulations, and SDGs, as well as regional cooperation through organizations like BIMSTEC and SAARC. The objective is to highlight the impact of these frameworks on sustainable extraction practices, address challenges, and offer recommendations for enhancing Bangladesh's legal and regulatory approaches to offshore resource management. The article underscores the need for harmonizing national laws with international standards, enhancing enforcement mechanisms, and promoting regional cooperation to ensure sustainable development.

Keywords: Bangladesh, international frameworks, offshore petroleum, regional framework, sustainability

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Authors: Elahe Sarfi, Esmat Noroozi, Farhad Hosseinzadeh Lotfi

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One of the important issues in Data Envelopment Analysis is the ranking of Decision Making Units. In this paper, a method for ranking DMUs is presented through which the weights related to efficient units should be chosen in a way that the other units preserve a certain percentage of their efficiency with the mentioned weights. To this end, a model is presented for ranking DMUs on the base of their superefficiency by considering the mentioned restrictions related to weights. This percentage can be determined by decision Maker. If the specific percentage is unsuitable, we can find a suitable and feasible one for ranking DMUs accordingly. Furthermore, the presented model is capable of ranking all of the efficient units including nonextreme efficient ones. Finally, the presented models are utilized for two sets of data and related results are reported.

Keywords: data envelopment analysis, efficiency, ranking, weight

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Authors: Hadiseh Hosamirudsari, Farhad Afsarikordehmahin, Pooria Sekhavatfar

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Concomitant cortical blindness and deafness that follow varicella zoster virus (VZV) infection is rare. We describe a case of ophthalmic zoster that caused cortical blindness and deafness after central nervous system (CNS) involvement. A 42-year old, HIV infected woman has developed progressive blurry vision and deafness, 4 weeks after ophthalmic zoster. A physical examination and positive VZV polymerase chain reaction (PCR) of cerebrospinal fluid (CSF) suggested VZV encephalitis. Complication of VZV encephalitis is considered as the cause of blindness and deafness. In neurological deficit patient especially with a history of herpes zoster, VZV infection should be regarded as the responsible agent in inflammatory disorders of nervous system. The immunocompromised state of patient (including HIV) is as important an agent as VZV infection in developing the disease.

Keywords: blindness, deafness, hiv, VZV encephalitis

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Authors: Zohreh Sheidaei, Farhad Sadegh Moghanlou, Rahim Vesal

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Diseases related to leg venous system are common worldwide. An incompetent vein with deformed wall and insufficient valves affects flow field of blood and disrupts the process of blood circulating system. Having enough knowledge about the flow field through veins will help find new ways to cure the related diseases. In the present study, blood flow around a leaflet valve of a perforating vein is investigated numerically by Finite Element Method. Flow behavior and vortexes, generated around the leaflet valves, are studied considering valve opening percentage. Obtained velocity and pressure fields show mechanical stresses on vein wall and these valves and consequently introduce the regions susceptible to deformation.

Keywords: fluid flow, leaflet valve, numerical investigation, perforating vein

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Authors: Ehsan Daryadel, Farhad Talaie

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Wetlands are one of the most important ecosystems on Earth. Nevertheless, various challenges threaten these ecosystems and disrupt their ecological character. Among these, the effects of human-based threats are more devastating. Following mass degradation of wetlands during 1970s, the Ramsar Convention on Wetlands (Ramsar, Iran, 1971) was concluded to conserve wetlands of international importance and prevent destruction and degradation of such ecosystems through wise use of wetlands as a mean to achieve sustainable development in all over the world. Therefore, in this paper, efforts have been made to analyze threats to wetlands and then investigate solutions in the framework of the Ramsar Convention. Finally, in order to operate these mechanisms, this study concludes that all states should in turn make their best effort to improve and restore global wetlands through preservation of environmental standards and close contribution and also through taking joint measures with other states effectively.

Keywords: Ramsar Convention, threats, wetland wcosystems, wise use

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Authors: Aref Ghafouri, Mohammad javad Mollakazemi, Farhad Asadi

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In this paper, model order reduction method is used for approximation in linear and nonlinearity aspects in some experimental data. This method can be used for obtaining offline reduced model for approximation of experimental data and can produce and follow the data and order of system and also it can match to experimental data in some frequency ratios. In this study, the method is compared in different experimental data and influence of choosing of order of the model reduction for obtaining the best and sufficient matching condition for following the data is investigated in format of imaginary and reality part of the frequency response curve and finally the effect and important parameter of number of order reduction in nonlinear experimental data is explained further.

Keywords: frequency response, order of model reduction, frequency matching condition, nonlinear experimental data

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Authors: Seyed Ata Khalkhkali Sharifi, Gholamhossein Majzoubi, Farhad Abroush

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Developing mechanical properties of pure titanium has been reviewed in this paper by using ECAP process. At the first step of this article, the experimental samples were prepared as mentioned in the standards. Then pure grade 2 Ti was processed via equal-channel angular pressing (ECAp) for 2 passes following route-A at 400°C. After processing, the microstructural evolution, tensile, fatigue, hardness properties and wear behavior were investigated. Finally, the effect of ECAP process on these samples was analyzed. The results showed improvement in strength values with a slight decrease in ductility. The analysis on 30 points within the sample showed hardness increase in each pass. Also, it was concluded that fatigue properties were increased too.

Keywords: equal-channel angular pressing, titanium, mechanical behavior, engineering materials and applications

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Authors: Saeed Mahjoub Moghadas, Farhad Asadi, Shahed Torkamandi, Hassan Moradi, Mahmood Purgamshidian

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In this paper, we present real-time obstacle avoidance approach for both autonomous and non-autonomous DS-based controllers and also based on dynamical systems (DS) method. In this approach, we can modulate the original dynamics of the controller and it allows us to determine safety margin and different types of DS to increase the robot’s reactiveness in the face of uncertainty in the localization of the obstacle and especially when robot moves very fast in changeable complex environments. The method is validated in simulation and influence of different autonomous and non-autonomous DS such as limit cycles, and unstable DS on this algorithm and also the position of different obstacles in complex environment is explained. Finally, we describe how the avoidance trajectories can be verified through different parameters such as safety factor.

Keywords: limit cycles, nonlinear dynamical system, real time obstacle avoidance, DS-based controllers

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Authors: Farhad Sedaghati, Shahram Pezeshk

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Regional variations in strong ground motions for the Iranian Plateau have been investigated by using a simple statistical method called Analysis of Variance (ANOVA). In this respect, a large database consisting of 1157 records occurring within the Iranian Plateau with moment magnitudes of greater than or equal to 5 and Joyner-Boore distances up to 200 km has been considered. Geometric averages of horizontal peak ground accelerations (PGA) as well as 5% damped linear elastic response spectral accelerations (SA) at periods of 0.2, 0.5, 1.0, and 2.0 sec are used as strong motion parameters. The initial database is divided into two different datasets, for Northern Iran (NI) and Central and Southern Iran (CSI). The comparison between strong ground motions of these two regions reveals that there is no evidence for significant differences; therefore, data from these two regions may be combined to estimate the unknown coefficients of attenuation relationships.

Keywords: ANOVA, attenuation relationships, Iranian Plateau, PGA, regional variation, SA, strong ground motion

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Authors: Sathish K. Gurupatham, Farhad Sayedzada, Naji Dauk, Valmiki Sooklal, Laura Ruhala

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It was shown recently that small particles and powders spontaneously disperse on liquid surfaces when they come into contact with the interface for the first time. This happens due to the combined effect of the capillary force, buoyant weight of the particle and the viscous drag that the particle experiences in the liquid. The particle undergoes oscillations normal to the interface before it comes to rest on the interface. These oscillations, in turn, induce a flow on the interface which disperses the particles radially outward. This phenomenon has a significant role in the pollination of sea plants such as Ruppia in which the formation of ‘pollen rafts’ is the first step. This paper investigates, experimentally, the influence of the temperature of the liquid on which this dispersion occurs. It was observed that the frequency of oscillations of the particles decreased with the increase in the temperature of the liquid. It is because the magnitude of capillary force also decreased when the temperature of the liquid increased.

Keywords: particle dispersion, capillary force, viscous drag, oscillations

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Authors: Shaikh Farhad Hossain, Liakot Ali

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Technology advances accelerate the quality and type of services provided for health care and especially for monitoring health conditions. Sensors have turned out to be more effective to detect diverse physiological signs and can be worn on the human body utilizing remote correspondence modules. An assortment of programming devices have been created to help in preparing a difference rundown of essential signs by examining and envisioning information produced by different sensors. In this proposition, we presented a Health signs and Activity acknowledgment monitoring system. Utilizing off-the-rack sensors, we executed a movement location system for identifying five sorts of action: falling, lying down, sitting, standing, and walking. The framework collects and analyzes sensory data in real-time, and provides different feedback to the users. In addition, it can generate alerts based on the detected events and store the data collected to a medical server.

Keywords: ADL, SVM, TRIL , MEMS

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Authors: Mozhgan Farzami Sepehr, Farhad Nourozi

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In a greenhouse study, decontamination capacity of the species Polypogon monspoliensis, for detoxification of petroleum-polluted soils caused by sewage and waste materials of Tehran Petroleum Refinery. For this purpose, the amount of total oil and grease before and 45 days after transplanting one-month-old seedlings in the soils of five different treatments in which pollution-free agricultural soil and contaminated soil were mixed together with the weight ratio of respectively 1 to 9 (% 10), 2 to 8 (%20), 3 to 7 (%30) , 4 to 6 (%40), and 5 to 5 (%50) were evaluated and compared with the amounts obtained from control treatment without vegetation, but with the same concentration of pollution. Findings demonstrated that the maximum reduction in the petroleum rate ,as much as 84.85 percent, is related to the treatment 10% containing the plant. Increasing the shoot height in treatments 10% and 20% as well as the root dry and fresh weight in treatments 10% , 20% , and 30% shows that probably activity of more rhizosphere microorganisms of the plant in these treatments has led to the improvement in growth of plant organs comparing to the treatments without pollution.

Keywords: phytoremediation, total oil and grease, rhizosphere, microorganisms, petroleum-contaminated soil

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Authors: Bita Mashayekhi, Seyed Meisam Tabatabaie Nasab

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Intellectual capital is one of the most valuable and important parts of the intangible assets of enterprises especially in knowledge-based enterprises. With respect to increasing gap between the market value and the book value of the companies, intellectual capital is one of the components that can be placed in this gap. This paper uses the value added efficiency of the three components, capital employed, human capital and structural capital, to measure the intellectual capital efficiency of Iranian industries groups, listed in the Tehran Stock Exchange (TSE), using a 8 years period data set from 2005 to 2012. In order to analyze the effect of intellectual capital on the market-to-book value ratio of the companies, the data set was divided into 10 industries, Banking, Pharmaceutical, Metals & Mineral Nonmetallic, Food, Computer, Building, Investments, Chemical, Cement and Automotive, and the panel data method was applied to estimating pooled OLS. The results exhibited that value added of capital employed has a positive significant relation with increasing market value in the industries, Banking, Metals & Mineral Nonmetallic, Food, Computer, Chemical and Cement, and also, showed that value added efficiency of structural capital has a positive significant relation with increasing market value in the Banking, Pharmaceutical and Computer industries groups. The results of the value added showed a negative relation with the Banking and Pharmaceutical industries groups and a positive relation with computer and Automotive industries groups. Among the studied industries, computer industry has placed the widest gap between the market value and book value in its intellectual capital.

Keywords: capital employed, human capital, intellectual capital, market-to-book value, structural capital, value added efficiency

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Authors: Roohollah Jamshidpour, Elaheh Ahmadi, Farhad Shah Veisi

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Present research seeks to answer this question: Is there any relationship between corporate governance mechanisms and decision on corporate investments? Percentages of institutional, board of director’s, and stockholder’s ownership are among internal mechanisms of corporate governance relationship of which with investment-based decisions are studied by this research. Information on 103 companies during 1388 (2009)- 1393 (2014). Initially, research variables are identified; next, Rah Avard-e Novin software is used to gather Information. SPSS software is employed to test hypotheses with respect to descriptive and inferential statistics like correlation analysis. Research results show that percentage of institutional stockholders’ ownership has a significant direct relationship with investment decisions. For other cases, no significant relationship is observed between corporate governance mechanisms and investment decisions.

Keywords: corporate governance, company size, free floating stock, institutional investors, major shareholders

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